LO-INVEST: what changed
Two financial years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
LO-INVEST
Largest movements
- Receivables within one year +€16,304
up €16,304 (+4.9%), from €331,249 to €347,553
- Profit (loss) carried forward +€16,258
up €16,258 (+20.9%), from -€77,846 to -€61,588
- Financial income +€935
up €935 (+5.4%), from €17,463 to €18,398
- Other operating charges -€67
down €67 (-11.2%), from €601 to €534
- Gross operating margin +€28
up €28 (+45.2%), from -€62 to -€34
- Financial charges +€25
up €25 (+1.6%), from €1,548 to €1,573
From the 2023 result to the 2024 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Derived cash bridge
Derived from the 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €348,718 | €366,003 | +€17,285 | +5.0% |
| Current assets | 29/58 | €348,718 | €366,003 | +€17,285 | +5.0% |
| Amounts receivable within one year | 40/41 | €331,249 | €347,553 | +€16,304 | +4.9% |
| Other amounts receivable | 41 | €331,249 | €347,553 | +€16,304 | +4.9% |
| Cash at bank and in hand | 54/58 | €6 | €52 | +€46 | +770% |
| Deferred charges and accrued income | 490/1 | €17,463 | €18,398 | +€935 | +5.4% |
| Total equity and liabilities | 10/49 | €348,718 | €366,003 | +€17,285 | +5.0% |
| Equity | 10/15 | €273,478 | €289,736 | +€16,258 | +5.9% |
| Contributions | 10/11 | €344,400 | €344,400 | = | 0.0% |
| Capital | 10 | €344,400 | €344,400 | = | 0.0% |
| Issued capital | 100 | €344,400 | €344,400 | = | 0.0% |
| Reserves | 13 | €6,924 | €6,924 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,924 | €6,924 | = | 0.0% |
| Legal reserve | 130 | €6,924 | €6,924 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€77,846 | -€61,588 | +€16,258 | +20.9% |
| Amounts payable | 17/49 | €75,240 | €76,267 | +€1,027 | +1.4% |
| Amounts payable within one year | 42/48 | €73,790 | €74,786 | +€996 | +1.4% |
| Trade debts | 44 | €479 | - | -€479 | |
| Suppliers | 440/4 | €479 | - | -€479 | |
| Other amounts payable | 47/48 | €73,311 | €74,786 | +€1,475 | +2.0% |
| Accrued charges and deferred income | 492/3 | €1,450 | €1,481 | +€31 | +2.1% |
| Other operating charges | 640/8 | €601 | €534 | -€67 | -11.2% |
| Gross operating margin | 9900 | -€62 | -€34 | +€28 | +45.2% |
| Operating profit (loss) | 9901 | -€663 | -€568 | +€95 | +14.4% |
| Financial income | 75/76B | €17,463 | €18,398 | +€935 | +5.4% |
| Recurring financial income | 75 | €17,463 | €18,398 | +€935 | +5.4% |
| Financial charges | 65/66B | €1,548 | €1,573 | +€25 | +1.6% |
| Recurring financial charges | 65 | €1,548 | €1,573 | +€25 | +1.6% |
| Profit (loss) for the period before taxes | 9903 | €15,252 | €16,258 | +€1,006 | +6.6% |
| Profit (loss) for the period | 9904 | €15,252 | €16,258 | +€1,006 | +6.6% |
| Profit (loss) for the period to be appropriated | 9905 | €15,252 | €16,258 | +€1,006 | +6.6% |
Source: filed annual accounts (NBB), financial years ended 30 June 2023 and 30 June 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 23 October 2026 via checked.be.